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Commissioner of Taxation v American Express Wholesale Currency Services Pty Ltd     25

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Hannover Life Re of Australasia Ltd v Commissioner of Taxation	[2023] FCA 680	Federal Court of Australia	Australia - Commonwealth	22 Jun 2023	AustLII		1
Farley Environment Care Inc v HL Fry Properties Pty Ltd	[2021] NSWLEC 77	Land and Environment Court of New South Wales	Australia - New South Wales	20 Jul 2021	AustLII		1
ACN 154 520 199 Pty Ltd (in liq) v Commissioner of Taxation	[2020] FCAFC 190; (2020) 282 FCR 455	Federal Court of Australia	Australia - Commonwealth	6 Nov 2020	AustLII		6
GSTR 2019/2 - Goods and services tax: determining the creditable purpose of acquisitions in a credit card issuing business	[2019] ATOGSTR GSTR2019/2	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
GSTR 2019/2 - Goods and services tax: determining the creditable purpose of acquisitions in a credit card issuing business	[2019] ATOGSTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
GW v Ax	[2018] NZLCRO 98	New Zealand Legal Complaints Review Officer	New Zealand	27 Jun 2018	NZLII
SM v TK	[2018] NZLCRO 13	New Zealand Legal Complaints Review Officer	New Zealand	31 Jan 2018	NZLII
Bolton v Commissioner of Taxation	[2017] FCA 1462	Federal Court of Australia	Australia - Commonwealth	6 Dec 2017	AustLII		2
GSTD 2017/1 - Goods and services tax: when is the supply of a credit card facility GST-free under paragraph (a) of Item 4 in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?	[2017] ATOGSTD GSTD2017/1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
GSTD 2017/1 - Goods and services tax: when is the supply of a credit card facility GST-free under paragraph (a) of Item 4 in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?	[2017] ATOGSTD 1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
RSPG and Commissioner of Taxation (Taxation)	[2016] AATA 687	Administrative Appeals Tribunal	Australia	7 Sep 2016	AustLII
Blank v Commissioner of Taxation	[2015] FCAFC 154; (2015) 242 FCR 96; (2015) 329 ALR 213; (2015) 102 ATR 164	Federal Court of Australia	Australia - Commonwealth	29 Oct 2015	AustLII		10
Rio Tinto Services Ltd v Commissioner of Taxation	[2015] FCA 94; 98 ATR 390; (2015) 236 FCR 322	Federal Court of Australia	Australia - Commonwealth	19 Feb 2015	AustLII		8
Blank v Commissioner of Taxation (No 2)	[2014] FCA 517; (2014) 98 ATR 379	Federal Court of Australia	Australia - Commonwealth	22 May 2014	AustLII		12
GSTR 2014/D3 - Goods and services tax: the GST implications of transactions involving bitcoin	[2014] ATODGSTR GSTR2014/D3	Australian Taxation Office	Australia - Commonwealth	20 Aug 2014	AustLII
Mendelsons Lawyers Pty Ltd v Hanlon	[2013] VSC 320	Supreme Court of Victoria	Australia - Victoria	20 Jun 2013	AustLII		2
Trustee for Australian Style Investments Unit Trust and Commissioner of Taxation	[2013] AATA 847	Administrative Appeals Tribunal	Australia	29 Nov 2013	AustLII		1
FCT v Noza Holdings Pty Ltd	[2012] FCAFC 43; (2012) 201 FCR 445; (2012) 82 ATR 567; [2012] ATC 20-313	Federal Court of Australia	Australia - Commonwealth	28 Mar 2012	AustLII		9
Jones v Civil Aviation Safety Authority	[2011] FCAFC 157	Federal Court of Australia	Australia - Commonwealth	2 Dec 2011	AustLII		1
Andrews v Australia and New Zealand Banking Group Ltd	[2011] FCA 1376; (2011) 211 FCR 53; (2011) 288 ALR 611; (2011) 86 ACSR 292; [2011] ASC 155-106	Federal Court of Australia	Australia - Commonwealth	5 Dec 2011	AustLII		22

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s) †	Author	Jurisdiction	Date	Full Text		Citation Index
"One Flaw over the Cuckoo's Nest - Making Sense of the 'Flawed Asset Arrangement' Example, Security Interest Definition and Set-Off Exclusion in the PPSA"	(2011) 34 University of New South Wales Law Journal 472	Loxton, Diccon	Australia	circa 2011	AustLII		1
"Managing GST Litigation"	(2011) 9 (2) E-Journal of Tax Research 220	Baker, Melanie	Australia	circa 2011	AustLII
"The Australian GST Regime and Financial Services: How Did We Get Here and Where are We Going"	(2011) 9 (2) E-Journal of Tax Research 174	Benedict, Kavita	Australia	circa 2011	AustLII
"Federal Court judgments: September - October 2010"	[2010] BalJlNTLawSoc 92	Hurley, Thomas	Australia	circa 2010	AustLII
"High Court judgments: September - October 2010"	[2010] BalJlNTLawSoc 91	Hurley, Thomas	Australia	circa 2010	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Chang Yuan Xu v Council of the Law Society of New South Wales	[2009] NSWCA 430; (2009) 236 FLR 480	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	23 Dec 2009	AustLII		37
[2009] NSD 699	[2009] NSD 699		Canada - Nova Scotia	circa 2009			1
American Express International Inc v Commissioner of Taxation	[2009] FCA 683; (2009) 73 ATR 173; [2009] ATC 20-113	Federal Court of Australia	Australia - Commonwealth	19 Jun 2009	AustLII		5
Saga Holidays Ltd v Commissioner of Taxation	[2006] FCAFC 191; (2006) 156 FCR 256; (2006) 237 ALR 559; (2006) 64 ATR 602	Federal Court of Australia	Australia - Commonwealth	20 Dec 2006	AustLII		50
Palgo Holdings Pty Ltd v Gowans	[2005] HCA 28; (2005) 221 CLR 249; (2005) 215 ALR 253; 79 ALJR 1121	High Court of Australia	Australia - Commonwealth	25 May 2005	AustLII		124
Commissioner of Taxation v Linter Textiles Australia Ltd	[2005] HCA 20; (2005) 220 CLR 592; (2005) 215 ALR 1; (2005) 59 ATR 177; (2005) 79 ALJR 913	High Court of Australia	Australia - Commonwealth	26 Apr 2005	AustLII		119
HP Mercantile Pty Ltd v Commissioner of Taxation	[2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106	Federal Court of Australia	Australia - Commonwealth	8 Jul 2005	AustLII		141
Sterling Guardian Pty Ltd v FCT	[2005] FCA 1166; (2005) 220 ALR 550; (2005) 60 ATR 502; [2005] ALMD 8602	Federal Court of Australia	Australia - Commonwealth	24 Aug 2005	AustLII		32
American Express International Inc v Commissioner of State Revenue	[2004] VSCA 193; (2004) 10 VR 145; (2004) 57 ATR 483	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	4 Nov 2004	AustLII		6
Visa International Service Association v Reserve Bank of Australia	[2003] FCA 977; (2003) 131 FCR 300	Federal Court of Australia	Australia - Commonwealth	19 Sep 2003	AustLII		75
Hart v Commissioner of Australian Federal Police	[2002] FCAFC 392; (2002) 124 FCR 384; (2002) 124 FLR 384; 196 ALR 1; 52 ATR 58	Federal Court of Australia	Australia - Commonwealth	5 Dec 2002	AustLII		61
Fitz-Gibbon v Inspector General in Bankruptcy	[2000] FCA 1677; (2001) 180 ALR 475	Federal Court of Australia	Australia - Commonwealth	24 Nov 2000	AustLII		15
Yanner v Eaton	[1999] HCA 53; (1999) 201 CLR 351; 166 ALR 258; (1999) 73 ALJR 1518; (1999) 107 A Crim R 551; (1999) 105 LGERA 71; (1999) 18 Leg Rep 2	High Court of Australia	Australia - Commonwealth	7 Oct 1999	AustLII		355
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2)	[1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26	High Court of Australia	Australia - Commonwealth	20 May 1998	AustLII		5348
Taxation, Federal Commissioner of v Orica Ltd	[1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66	High Court of Australia	Australia - Commonwealth	12 May 1998	AustLII		87
Prime Wheat Association Ltd v Chief Commissioner of Stamp Duties	[1997] NSWSC 546; (1997) 42 NSWLR 505; (1997) 37 ATR 479	Supreme Court of New South Wales	Australia - New South Wales	5 Nov 1997	AustLII		45
Mutual Pools & Staff Pty Ltd v The Commonwealth	[1994] HCA 9; (1994) 179 CLR 155; (1994) 119 ALR 577; (1994) 68 ALJR 216; 27 ATR 357	High Court of Australia	Australia - Commonwealth	9 Mar 1994	AustLII		204
Chu Kheng Lim v Minister for Immigration, Local Government and Ethnic Affairs	[1992] HCA 64; (1992) 176 CLR 1; (1993) 110 ALR 97; 67 ALJR 125	High Court of Australia	Australia - Commonwealth	circa 1992	AustLII		1060
Lighthouse Philatelics Pty Ltd v Commissioner of Taxation	[1991] FCA 506; (1991) 32 FCR 148; (1991) 103 ALR 156; (1991) 22 ATR 707; 25 ALD 257	Federal Court of Australia	Australia - Commonwealth	30 Oct 1991	AustLII		92
Commissioner of Taxation v Jackson	[1990] FCA 604; (1990) 27 FCR 1; 96 ALR 586; (1990) 21 ATR 1012	Federal Court of Australia	Australia - Commonwealth	circa 1990	AustLII		51
Charge Card Services Ltd, Re	[1989] Ch 497; [1988] 3 All ER 702; [1988] 3 WLR 764	Court of Chancery	United Kingdom	circa 1989	LexisNexis / Westlaw		27
Water Board v Moustakas	[1988] HCA 12; (1988) 180 CLR 491; (1988) 77 ALR 193; (1988) 62 ALJR 209; [1988] Aust Torts Reports 80-160	High Court of Australia	Australia - Commonwealth	circa 1988	AustLII		947
Coulton v Holcombe	[1986] HCA 33; (1986) 162 CLR 1; 65 ALR 656; (1986) 60 ALJR 470	High Court of Australia	Australia - Commonwealth	19 Jun 1986	AustLII		1903
R v Toohey; Ex parte Meneling Station Pty Ltd	[1982] HCA 69; (1982) 158 CLR 327; 44 ALR 63; (1982) 57 ALJR 59	High Court of Australia	Australia - Commonwealth	8 Dec 1982	AustLII		454
Australian Softwood Forests Pty Ltd v Attorney-General (NSW)	[1981] HCA 49; (1981) 148 CLR 121; (1981) 36 ALR 257; 6 ACLR 45; 55 ALJR 659	High Court of Australia	Australia - Commonwealth	18 Sep 1981	AustLII		212
Clyne v Deputy Commissioner of Taxation	[1981] HCA 40; (1981) 150 CLR 1; (1981) 35 ALR 567; (1981) 55 ALJR 552; (1981) 12 ATR 173; (1981) 81 ATC 4,429	High Court of Australia	Australia - Commonwealth	7 Aug 1981	AustLII		231
McGraw-Hinds (Aust) Pty Ltd v Smith	[1979] HCA 19; (1979) 144 CLR 633; (1979) 24 ALR 175; (1979) 53 ALJR 423	High Court of Australia	Australia - Commonwealth	5 Apr 1979	AustLII		128
UG Insurances Pty Ltd v Commissioner of Stamp Duties (NSW)	[1973] HCA 31; (1973) 128 CLR 353; 1 ALR 334; 4 ATR 60; 47 ALJR 421	High Court of Australia	Australia - Commonwealth	29 Aug 1973	AustLII		9
National Provincial Bank Ltd v Ainsworth	[1965] UKHL 1; [1965] AC 1175; [1965] 2 All ER 472; [1965] 3 WLR 1	House of Lords	United Kingdom	13 May 1965	BAILII		224
National Trustees Executors and Agency Co of A/asia Ltd v Commissioner of Taxation (Cth)	[1954] HCA 71; (1954) 91 CLR 540; [1954] ALR 1119	High Court of Australia	Australia - Commonwealth	29 Nov 1954	AustLII		62
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
McCaughey v Commissioner of Stamp Duties	[1945] NSWStRp 25; (1945) 46 SR (NSW) 192; 62 WN (NSW) 230	Supreme Court of New South Wales	Australia - New South Wales	31 Jul 1945	AustLII		67
[1937] Hca 17; (1937) 56 CLR 605	[1937] HCA 17; (1937) 56 CLR 605	High Court of Australia	Australia - Commonwealth	circa 1937	AustLII		27
Deputy FCT (SA) v Ellis & Clark Ltd	[1934] HCA 54; (1934) 52 CLR 85; [1935] ALR 59; 3 ATD 353	High Court of Australia	Australia - Commonwealth	13 Dec 1934	AustLII		95
Commissioner of Stamp Duties (NSW) v Yeend	[1929] HCA 39; (1929) 43 CLR 235	High Court of Australia	Australia - Commonwealth	2 Dec 1929	AustLII		42
Odessa	[1916] 1 AC 145		United Kingdom	circa 1916	LexisNexis / Westlaw		15
Jack v Smail	[1905] HCA 25; (1905) 2 CLR 684; 11 ALR 372	High Court of Australia	Australia - Commonwealth	21 Aug 1905	AustLII		141
Commonwealth v Baume	[1905] HCA 11; (1905) 2 CLR 405; 11 ALR 124	High Court of Australia	Australia - Commonwealth	10 Apr 1905	AustLII		392